{"id":"https://openalex.org/W2024988983","doi":"https://doi.org/10.1108/18347640810913807","title":"Forward performance measurement and management integrated frameworks","display_name":"Forward performance measurement and management integrated frameworks","publication_year":2008,"publication_date":"2008-10-10","ids":{"openalex":"https://openalex.org/W2024988983","doi":"https://doi.org/10.1108/18347640810913807","mag":"2024988983"},"language":"en","primary_location":{"id":"doi:10.1108/18347640810913807","doi":"https://doi.org/10.1108/18347640810913807","is_oa":false,"landing_page_url":"https://doi.org/10.1108/18347640810913807","pdf_url":null,"source":{"id":"https://openalex.org/S86375777","display_name":"International Journal of Accounting and Information Management","issn_l":"1758-9037","issn":["1758-9037","1834-7649"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting &amp; Information Management","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5060356588","display_name":"Paolo Taticchi","orcid":"https://orcid.org/0000-0002-5884-2062","observed_orcids":["https://orcid.org/0000-0002-5884-2062"]},"institutions":[{"id":"https://openalex.org/I27483092","display_name":"University of Perugia","ror":"https://ror.org/00x27da85","country_code":"IT","type":"education","lineage":["https://openalex.org/I27483092"]}],"countries":["IT"],"is_corresponding":false,"raw_author_name":"Paolo Taticchi","raw_affiliation_strings":["Department of Industrial Engineering, University of Perugia, Perugia, Italy","Dept. of Industrial Engineering, University of Perugia, Perugia, Italy"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Industrial Engineering, University of Perugia, Perugia, Italy","institution_ids":["https://openalex.org/I27483092"]},{"raw_affiliation_string":"Dept. of Industrial Engineering, University of Perugia, Perugia, Italy","institution_ids":["https://openalex.org/I27483092"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5043897365","display_name":"Kashi R. Balachandran","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Kashi R. Balachandran","raw_affiliation_strings":["Department of Accounting, Stern Business School, New York, New York, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Stern Business School, New York, New York, USA","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":12.87,"has_fulltext":false,"cited_by_count":77,"citation_normalized_percentile":{"value":0.98345225,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"16","issue":"2","first_page":"140","last_page":"154"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10910","display_name":"Corporate Governance and Management","score":0.000699999975040555,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11572","display_name":"Information Technology Governance and Strategy","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/performance-measurement-and-management","display_name":"performance measurement and management","score":0.9909999966621399},{"id":"https://openalex.org/keywords/integrated-framework","display_name":"integrative framework","score":0.8209999799728394},{"id":"https://openalex.org/keywords/performance-measurement-systems","display_name":"performance measurement systems","score":0.5839999914169312},{"id":"https://openalex.org/keywords/costing-systems","display_name":"cost accounting systems","score":0.8489999771118164},{"id":"https://openalex.org/keywords/capability-assessment","display_name":"capability assessment","score":0.9679999947547913},{"id":"https://openalex.org/keywords/benchmarking","display_name":"benchmarking","score":0.9869999885559082},{"id":"https://openalex.org/keywords/planning-systems","display_name":"planning systems","score":0.8330000042915344},{"id":"https://openalex.org/keywords/business-process-analysis","display_name":"business process analysis","score":0.503000020980835},{"id":"https://openalex.org/keywords/managerial-decision-making","display_name":"management decision-making","score":0.6510000228881836}],"concepts":[{"id":"https://openalex.org/C86251818","wikidata":"https://www.wikidata.org/wiki/Q816754","display_name":"Benchmarking","level":2,"score":0.8021061420440674},{"id":"https://openalex.org/C26713055","wikidata":"https://www.wikidata.org/wiki/Q245962","display_name":"Implementation","level":2,"score":0.6999572515487671},{"id":"https://openalex.org/C141571065","wikidata":"https://www.wikidata.org/wiki/Q1771949","display_name":"Performance measurement","level":2,"score":0.6153226494789124},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.5492909550666809},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.5430471897125244},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.5227118730545044},{"id":"https://openalex.org/C12532035","wikidata":"https://www.wikidata.org/wiki/Q1399956","display_name":"Performance management","level":2,"score":0.44158506393432617},{"id":"https://openalex.org/C539667460","wikidata":"https://www.wikidata.org/wiki/Q2414942","display_name":"Management science","level":1,"score":0.43815168738365173},{"id":"https://openalex.org/C14224292","wikidata":"https://www.wikidata.org/wiki/Q13600188","display_name":"Conceptual framework","level":2,"score":0.4127786457538605},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.41165611147880554},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.23276937007904053},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.1958889365196228},{"id":"https://openalex.org/C115903868","wikidata":"https://www.wikidata.org/wiki/Q80993","display_name":"Software engineering","level":1,"score":0.16860198974609375},{"id":"https://openalex.org/C190248442","wikidata":"https://www.wikidata.org/wiki/Q839486","display_name":"Qualitative research","level":2,"score":0.1421879231929779},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.11806616187095642},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.10648036003112793},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.10316428542137146},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/18347640810913807","doi":"https://doi.org/10.1108/18347640810913807","is_oa":false,"landing_page_url":"https://doi.org/10.1108/18347640810913807","pdf_url":null,"source":{"id":"https://openalex.org/S86375777","display_name":"International Journal of Accounting and Information Management","issn_l":"1758-9037","issn":["1758-9037","1834-7649"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting &amp; Information Management","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":32,"referenced_works":["https://openalex.org/W249837201","https://openalex.org/W633575458","https://openalex.org/W653013339","https://openalex.org/W1522574861","https://openalex.org/W1550682196","https://openalex.org/W1574655732","https://openalex.org/W1583067148","https://openalex.org/W1587509195","https://openalex.org/W1596432671","https://openalex.org/W1970593389","https://openalex.org/W1981710819","https://openalex.org/W1987173202","https://openalex.org/W1988229579","https://openalex.org/W1991697830","https://openalex.org/W2002516907","https://openalex.org/W2006605130","https://openalex.org/W2013324469","https://openalex.org/W2021985364","https://openalex.org/W2031459496","https://openalex.org/W2035481293","https://openalex.org/W2044069588","https://openalex.org/W2046815604","https://openalex.org/W2056337892","https://openalex.org/W2060801439","https://openalex.org/W2080450864","https://openalex.org/W2099358844","https://openalex.org/W2133142664","https://openalex.org/W2143131007","https://openalex.org/W2521794213","https://openalex.org/W2563719751","https://openalex.org/W3151727758","https://openalex.org/W4246450035"],"related_works":["https://openalex.org/W2137280005","https://openalex.org/W2607633055","https://openalex.org/W7132030597","https://openalex.org/W2510223221","https://openalex.org/W7110876071","https://openalex.org/W7046467246","https://openalex.org/W4407969608","https://openalex.org/W1536475503","https://openalex.org/W2974526015","https://openalex.org/W2783183036"],"abstract_inverted_index":{"Purpose":[0],"In":[1],"recent":[2],"years,":[3],"performance":[4,96,141,169,196],"measurement":[5,97,142,197],"and":[6,15,87,98,110,143,181,198,227,236,252,274,296],"management":[7,99,144,199],"(PMM)":[8],"has":[9],"received":[10],"much":[11],"attention":[12],"from":[13,115],"researchers":[14],"practitioners.":[16],"Despite":[17],"the":[18,52,55,79,82,105,116,119,124,128,136,188,219,222,230,244,256,268,272,279],"growing":[19],"use":[20],"of":[21,34,51,73,81,84,104,118,138,208,255,266],"PMM":[22,44,85,108,160,209,247],"systems,":[23,30],"companies":[24],"experience":[25],"difficulty":[26],"in":[27,57,127,221,258,271],"implementing":[28],"such":[29],"with":[31,262,283],"consequent":[32],"risk":[33],"partial":[35],"benefits":[36],"or":[37],"total":[38],"goal":[39],"failure.":[40],"The":[41,71,102,163,215,239],"literature":[42,106,129,223],"on":[43,65,107,147,218,243],"is":[45,76,112,152,191,241],"quite":[46],"vast,":[47],"but":[48],"only":[49],"few":[50],"models":[53,86,109],"address":[54],"problem":[56],"its":[58],"entirety,":[59],"while":[60],"many":[61],"other":[62],"works":[63],"focus":[64],"specific":[66],"issues":[67],"related":[68,276],"to":[69,77,134,306],"PMM.":[70],"purpose":[72],"this":[74],"paper":[75,216],"analyze":[78],"state":[80],"art":[83],"propose":[88],"an":[89,139,149,250],"integrated":[90,140,150,301],"framework":[91,151,164,190,231,240,280],"as":[92,133,154],"a":[93,155,158,168,171,174,178,182,192,225,263,284],"base":[94,156],"for":[95,157,195,205,302],"design.":[100,161],"Design/methodology/approach":[101],"evolution":[103],"frameworks":[111],"highlighted":[113],"starting":[114,193],"development":[117],"last":[120],"twenty":[121],"years.":[122],"Further,":[123],"characteristics":[125],"raised":[126],"are":[130],"merged":[131],"so":[132],"identify":[135],"milestones":[137],"system.":[145,184],"Based":[146],"it,":[148],"proposed":[153,189,232,281],"cohesive":[159],"Findings":[162],"integrates":[165],"five":[166],"systems:":[167],"system,":[170,173,177],"cost":[172],"capability":[175],"evaluation":[176],"benchmarking":[179],"system":[180],"planning":[183],"Research":[185],"limitations/implications":[186],"Though":[187],"point":[194],"design,":[200],"it":[201],"provides":[202],"important":[203],"guidelines":[204],"successful":[206],"implementations":[207],"initiatives":[210],"inside":[211],"companies.":[212],"Practical":[213],"implications":[214],"elaborates":[217],"findings":[220],"through":[224],"review":[226],"explores":[228],"how":[229],"might":[233],"be":[234,289,294,300],"implemented":[235],"improved.":[237],"Originality/value":[238],"based":[242],"belief":[245],"that":[246],"study":[248],"requires":[249],"intensive":[251],"deep":[253],"comprehension":[254],"business":[257],"focus,":[259],"which":[260],"begins":[261],"complete":[264],"analysis":[265],"all":[267],"key":[269],"activities":[270],"company":[273],"their":[275],"drivers.":[277],"Accordingly,":[278],"starts":[282],"defining":[285],"\u201cwhich\u201d":[286],"information":[287,305],"should":[288,293,299],"analyzed,":[290],"\u201chow\u201d":[291,297],"they":[292,298],"processed":[295],"generating":[303],"valuable":[304],"facilitate":[307],"managers'":[308],"decision\u2010making":[309],"processes.":[310]},"counts_by_year":[{"year":2023,"cited_by_count":5},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":5},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":9},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":7},{"year":2014,"cited_by_count":5},{"year":2013,"cited_by_count":6},{"year":2012,"cited_by_count":9}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}
